Last Step Inc
Nonprofit profile at a glance
- EIN
- 850870441
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990-EZ 2024
- Location
- Reno, NV, USA
- Phone
- 8608031752
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Rehabilitation Services for Offenders
Reported finances
- Revenue
- $120,000
- Expenses
- $96,291
- Assets
- $36,693
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- JEFFREY T COSKER (PRESIDENTDIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Charitable and educational
What it reported doing in 2024
Set up a volunteer communication service to connect with incarcerated individuals who need support
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 45
- Transparency & Controls: 82
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 41%; rating input score 41
- Program expense ratio: 51.1%; rating input score 51
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 19.8%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 20.6% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 33.3% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 36.4% per year; rating input score 100; 90th percentile among comparable filings
Details
- Where the money goes: 41% of revenue deployed · 51.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $49K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.